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Home > Taxes > Pay-roll tax Harmonisation > How harmonisation will affect you > Volunteer exemptions

Volunteer exemptions

If, from 1 July 2008, you continue to pay (ordinary) wages to an employee who, during the period you pay them, undertakes bush fire fighting activities as a volunteer, emergency activities as a volunteer or performs duties as an honorary ambulance officer, you may now exclude these payments, up to a maximum equivalent of 14 weeks pay, when calculating your pay-roll tax liability.

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More information

The exemptions apply to wages paid or payable to an employee in relation to any period during which the employee is taking part in bushfire-fighting activities as a volunteer in the rural fire brigade, or engaging in emergency activities as a volunteer. The honorary ambulance exemption applies in relation to any period during which the employee performs functions as a volunteer honorary ambulance officer.
For further details, see our information sheets and select 3 - Allowances & exemptions.